Inheritance Tax Around the World
What happens to what a person leaves at death? In many countries there is no tax at all; in others each heir pays, or the estate pays before it is shared; and in some, a spouse and children are fully exempt. This guide sets out the structure of the tax in 74 countries. It gives no rates or thresholds, which change often.
Part of the comparative law toolkit. For who inherits when there is no will, see Who Inherits When There Is No Will? And see how the taxes have come and gone in Inheritance Taxes: Introduced and Abolished.
Every country, side by side
Type a country to find it. Open a country for the notes.
| Country | Kind of tax | Spouse and children |
|---|---|---|
| Argentina | Taxed only by regions, states or cantons | Depends on the region |
| Australia | No inheritance or estate tax | No tax to pay |
| Austria | No inheritance or estate tax | No tax to pay |
| Belgium | Taxed only by regions, states or cantons | Depends on the region |
| Brazil | Taxed only by regions, states or cantons | Depends on the region |
| Bulgaria | Inheritance tax (paid by each heir) | Spouse and children are exempt |
| Canada | No such tax, but another tax at death or on receipt | Allowances or lower rates for close family |
| Chile | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| China | No inheritance or estate tax | No tax to pay |
| Colombia | No such tax, but another tax at death or on receipt | Allowances or lower rates for close family |
| Costa Rica | No inheritance or estate tax | No tax to pay |
| Croatia | Inheritance tax (paid by each heir) | Spouse and children are exempt |
| Cyprus | No inheritance or estate tax | No tax to pay |
| Czechia | No inheritance or estate tax | No tax to pay |
| Denmark | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Dominican Republic | Inheritance tax (paid by each heir) | Taxed like other heirs |
| Ecuador | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Estonia | No inheritance or estate tax | No tax to pay |
| Ethiopia | No inheritance or estate tax | No tax to pay |
| Finland | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| France | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Germany | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Ghana | No inheritance or estate tax | No tax to pay |
| Greece | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Hong Kong | No inheritance or estate tax | No tax to pay |
| Hungary | Inheritance tax (paid by each heir) | Spouse and children are exempt |
| India | No inheritance or estate tax | No tax to pay |
| Indonesia | No inheritance or estate tax | No tax to pay |
| Ireland | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Israel | No inheritance or estate tax | No tax to pay |
| Italy | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Jamaica | No inheritance or estate tax | No tax to pay |
| Japan | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Kenya | No inheritance or estate tax | No tax to pay |
| Kuwait | No inheritance or estate tax | No tax to pay |
| Latvia | No inheritance or estate tax | No tax to pay |
| Lithuania | Inheritance tax (paid by each heir) | Spouse and children are exempt |
| Luxembourg | Inheritance tax (paid by each heir) | Spouse and children are exempt |
| Malaysia | No inheritance or estate tax | No tax to pay |
| Malta | No inheritance or estate tax | No tax to pay |
| Mauritius | No inheritance or estate tax | No tax to pay |
| Mexico | No inheritance or estate tax | No tax to pay |
| Netherlands | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| New Zealand | No inheritance or estate tax | No tax to pay |
| Nigeria | No inheritance or estate tax | No tax to pay |
| Norway | No inheritance or estate tax | No tax to pay |
| Pakistan | No inheritance or estate tax | No tax to pay |
| Panama | No inheritance or estate tax | No tax to pay |
| Peru | No inheritance or estate tax | No tax to pay |
| Philippines | Estate tax (paid by the estate) | Allowances or lower rates for close family |
| Poland | Inheritance tax (paid by each heir) | Spouse and children are exempt |
| Portugal | No such tax, but another tax at death or on receipt | Spouse and children are exempt |
| Qatar | No inheritance or estate tax | No tax to pay |
| Romania | No inheritance or estate tax | No tax to pay |
| Russia | No inheritance or estate tax | No tax to pay |
| Saudi Arabia | No inheritance or estate tax | No tax to pay |
| Singapore | No inheritance or estate tax | No tax to pay |
| Slovakia | No inheritance or estate tax | No tax to pay |
| South Africa | Estate tax (paid by the estate) | Allowances or lower rates for close family |
| South Korea | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Spain | Inheritance tax (paid by each heir) | Depends on the region |
| Sri Lanka | No inheritance or estate tax | No tax to pay |
| Sweden | No inheritance or estate tax | No tax to pay |
| Switzerland | Taxed only by regions, states or cantons | Depends on the region |
| Taiwan | Estate tax (paid by the estate) | Allowances or lower rates for close family |
| Tanzania | No inheritance or estate tax | No tax to pay |
| Thailand | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Turkey | Inheritance tax (paid by each heir) | Allowances or lower rates for close family |
| Uganda | No inheritance or estate tax | No tax to pay |
| United Arab Emirates | No inheritance or estate tax | No tax to pay |
| United Kingdom | Estate tax (paid by the estate) | Allowances or lower rates for close family |
| United States | Estate tax (paid by the estate) | Allowances or lower rates for close family |
| Vietnam | No such tax, but another tax at death or on receipt | Spouse and children are exempt |
| Zambia | No inheritance or estate tax | No tax to pay |
Read this first
This guide gives the general structure of each country's tax on what a person leaves at death, from our own knowledge. It gives no rates or thresholds. Countries reform or abolish these taxes from time to time, a federal country's states or provinces may differ, and your own case may involve several countries, so check the tax authority and ask a qualified adviser. It is general information, not tax or legal advice.
What to remember anywhere
Inheritance tax and estate tax are different
An inheritance tax is paid by each heir on what they receive, usually at rates that depend on how closely they are related. An estate tax is paid by the estate as a whole before it is shared. Either one often has a tax-free threshold and an exemption for a spouse.
Where the heir lives, and where the property is
Many countries tax the worldwide estate of someone who lived there, and also tax property inside the country whoever owned it. If a person, an heir and the property are in different countries, two countries can tax the same inheritance, and a tax treaty may give relief.
Gifts before death can count
Most countries tax gifts too and add back gifts made in the years before death. Giving property away shortly before death rarely avoids the tax, and in some countries it creates a gift tax of its own.
No inheritance tax is not always no tax
Countries without an inheritance tax may charge capital gains tax on inherited assets, income tax on what an heir receives, stamp duty, or notary and registration fees. Canada, Australia and Portugal show how differently a country can do it.
Rates and thresholds change, and are not given here
This guide describes the structure of each country's tax, not the rates or thresholds, because they change often and a wrong figure could be costly. Ask the country's tax authority or a local adviser for the current numbers.
Read the official rules
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